1036 SE Douglas Avenue Rm CH 206
Roseburg, Oregon 97470
Office Hours: Monday through Thursday
8:00 a.m. - 5:00 p.m.
Property Tax Info / Payments
The Assessor's Office strives to ensure that all property is appraised and assessed accurately; that all citizens are treated fairly and honestly; and that all programs comply with the Oregon Constitution, Oregon Revised Statutes and Oregon Administrative Rules.
Assessment & Tax Information:
Property Assessment / Tax Info and What Services Property Taxes Provide:
Oregon’s property tax system has become more complex since the passage of Measure 5 and Measure 50, which now extends, imposes, and set a tax base on each property. Statutes require this office to establish a property’s Real Market Value as of January 1st, calculate Measure 5 and Measure 50 values, while extending special assessments or exemptions programs to complying properties.
Oregon’s property tax system represents one of the most important sources of revenue for local governments. In Oregon, the amount of property tax you pay depends on the cost of state and local government, including the operating costs of schools, roads/streets, parks, libraries, hospitals, city and county government, and your local taxing districts, water and sewer districts, parks and recreation, ports, etc.
Depending on where you live, the specific taxes levied in your area, and local real estate values, it’s possible that your taxes can increase, even if the appraised value of your home decreases. This can occur in part because your property tax is determined by the levies that you and your neighbors approve for such services as schools, parks, water districts, fire protection, and road districts among others.
Services of Assessor's Office:
- Inventory all property including quality, quantity, & important characteristics;
- Estimate the market value of each taxable property;
- Administer and manage special programs; such as farm and forest assessments, veterans' exemptions, senior / disabled deferrals, and all exemption programs;
- Review and prepare property review requests, appeals and explain the assessment processes used;
- Prepare the assessment roll for Tax Certification;
- Prepare, maintain and provide maps including subdivision, partitioning and code identification and information on property locations, descriptions and ownership on all taxable and exempt property.
The goal is to provide quality public service and value property according to Oregon Statutes and Rules.
History of the Office of Assessor
The office of assessor was created by the provisional government in 1844. The Legislative Assembly decreed that assessments were to be made by the sheriff in 1845. The contradictions were eliminated in 1850 when the assessor was authorized to make assessments and the sheriff was authorized to collect taxes. Now, no sheriffs collect taxes in Oregon.
The assessor, elected to four year-terms, assesses the value of taxable property and enters that information into assessment and tax rolls.
The assessor certifies tax levies and delivers tax rolls to the tax collector for collection. The office also maintains property ownership
records and maps, receives budgets, and extends levies to other taxing districts such as library and sewage. The state, through statutes and
administrative rules, sets most of the parameters related to the procedures involved in the assessment of property taxes in Oregon.
- Property taxes were the only tax in Oregon from 1859 to 1929.
- In 1916 Oregon had its first property tax limitation measure: Taxing District levies were limited to a 6% annual growth.
- In 1929 the State Income Tax was passed by the Legislature.
- In 1942 the two taxes and their revenue were split: Income Tax revenue was assigned to the state to support state government services; Property Tax revenue was assigned exclusively to the local government districts and local school districts.
- M5 still based the amount of taxes on RMV. However, Measure 5 created a cap on the amount of monies taxing districts could receive if they passed a certain limit.
- The categories were broken down into Government and Education.
- The initial fiscal year of 1991-1992 placed a limit of $15 on Education and $10 on Government.
- In 1995-1996 the cap had ratcheted down to $5 on Education while Government stayed at $10.
- If a property reaches its limit on either category, taxes above that limit are compressed off the tax roll.
- Education experiences far more monies compressed off the tax roll than government.
- Measure 5 still is in effect today.
- In 1996: M47 was voted into law. However, major flaws existed in the law and in 1997 a revised form M50 was voted into the Oregon Constitution.
- Prior to M50, taxes were based on RMV. M50 created a 2nd value on all property called the Maximum Assess Value (MAV)
- If a property existed in 1997, the MAV was established by taking the 1995 RMV – 10%.
- Once MAV is set on a property, it grows by 3% annually.
- The 3% rule has a pro and a con: When the real estate market is robust, the assessed is limited to the 3% growth. However, when the real estate market collapses, the RMV plummets but the MAV still grows. MAV is set, the only way for the tax burden decrease on property is if the RMV falls below the MAV. Please refer to graph below:
- January 1 Property is valued as of this date for the coming fiscal year, which begins on July 1st.
- February 15* Second trimester payment due.
- March 1 Personal and real property returns due for commercial and industrial property.
- April 1 Final day to file for Veterans’ exemptions
- Final day to file for property tax exemptions
- Final day to file timely for Charitable exemptions, etc.
- April 15 Final day to file Senior & Disabled Citizen Deferral applications.
- Board of Property Tax Appeals (BoPTA) adjourns.
- May 15* Third trimester payment due.
- June 30 Final determination date for property tax exemption status.
- July 1 Start of the fiscal year and lien date for all taxes.
- July 15 Taxing Districts certify tax levies and special assessments
- September 25 Assessor certifies value or value estimate of joint Taxing Districts
- October 25 Last day for tax collector to mail tax statements.
- Owner Value Reviews process through December 1st.
- BoPTA forms available at County Clerk’s Office.
- November 15* First trimester tax payment due. Last day discount allowed for full or 2/3 payment.
- December 31 Last day to file appeal to the Board of Property Tax Appeals
Important Dates to Remember...
* If the 15th falls on a weekend, due date will be the next business day.
Numbers For Assistance
|Building Department Information||541-440-4559|
|County Clerk Information||541-440-4325|
|Planning Dept. Information||541-440-4289|